https://www.taxtmi.com/caselaws?id=415739 The Tribunal allowed the appeal, ruling that the disallowance of the employee's contributions to PF and ESI was unjustified as they were made within the due date for filing the return. The Tribunal upheld the mandatory nature of interest under Sections 234A, 234B, and 234C. The appellate order passed by the CIT(A) was deemed valid, and the adjustment made by the CPC under Section 143(1)(a) was found to be improper. The decision was pronounced on 6th December 2021. en-us Mon, 06 Dec 2021 00:00:00 +0530 Mon, 13 Dec 2021 08:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415739 The Tribunal allowed the appeal, ruling that the disallowance of the employee's contributions to PF and ESI was unjustified as they were made within the due date for filing the return. The Tribunal upheld the mandatory nature of interest under Sections 234A, 234B, and 234C. The appellate order passed by the CIT(A) was deemed valid, and the adjustment made by the CPC under Section 143(1)(a) was found to be improper. The decision was pronounced on 6th December 2021. Case-Laws Income Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415739